Corrective Action Plans

Finding 573704 (2024-006)

Material Weakness 2024

Rogers County

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and rep...

The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements.

View Audit 364369

Finding 573703 (2024-005)

Material Weakness 2024

Rogers County

OK

Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management

The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and rep...

The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements.

View Audit 364369

Finding 573697 (2024-001)

Material Weakness 2024

Walker Basin Conservancy

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.403

Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Since notification of the recommendation WBC has verified the Suspension and Debarment status for each of the eight Vendors identified. None of the vendors identi...

Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Since notification of the recommendation WBC has verified the Suspension and Debarment status for each of the eight Vendors identified. None of the vendors identified have been suspended or debarred or otherwise excluded from participating in the transaction. WBC has hired an Operations Manager. The Operations Manager is responsible for oversight and management of the WBC Procurement Policy in coordination with Finance. This includes ensuring Suspension and Debarment Status is verified as required by the policy. Weekly procurement staff meetings will be held to discuss and review current procurement transactions and issues. WBC will also hold an all-staff meeting focusing on the procurement policy and the responsibilities of all staff in compliance with the policy. Name(s) of the contact person(s) responsible for corrective action: Peter Stanton Planned completion date for corrective action plan: August 4, 2025. If the U.S. Department of the Interior - BOR has questions regarding this plan, please call Peter Stanton at 775-463-9887, Ext 101.

View Audit 364339

Finding 573696 (2024-001)

Significant Deficiency 2024

New Community Urban Renewal Corporation

NJ

HUD Housing Programs Matching / Level of Effort / Earmarking

New Community Urban Renewal Corporation (“NCURC”, “the Corporation” or “the Project”) agreed to a HUD proposal for repayment of the funds and adopted a resolution by the Board indicating such acceptance which was submitted to HUD and includes the following: 1. An acknowledgement of the obligations s...

New Community Urban Renewal Corporation (“NCURC”, “the Corporation” or “the Project”) agreed to a HUD proposal for repayment of the funds and adopted a resolution by the Board indicating such acceptance which was submitted to HUD and includes the following: 1. An acknowledgement of the obligations set forth in the Regulatory Agreement with HUD dated April 11, 1984 and the intention to fully comply with the provisions therein going forward. 2. NCURC’s affiliates, New Community Corporation (“NCC”) and New Community Healthcare, Inc.’s (“NCHC”) intention to make full restitution of the outstanding balances due to the Corporation. Annual payments will not be less than $150,000 for the next ten years beginning in 2015 through 2024. NCURC is currently in communication with HUD regarding the new repayment proposal. Until such time as the parties agree to new terms, NCURC’s intention is to continue making payments of not less than $150,000. 3. One year prior to the expiration of the 10-year repayment period (2023), a new repayment proposal will be provided to HUD requiring payments not less than $250,000 per year. NCURC is currently in communication with HUD regarding the new repayment proposal. 4. No Project funds or other HUD funds will be used as a source for repayment. 5. An accounting system must be maintained to track restitution payments acceptable to HUD. 6. Management is required to provide to HUD responses to any management letters received in connection with the annual audits. 7. Certain monthly financial reports and other program specific reports are required to be submitted to HUD. 8. The Boards of NCC / the Corporation are required to conduct quarterly compliance briefings with the minutes of such meetings sent to HUD.

View Audit 364332

Finding 573695 (2024-001)

Significant Deficiency 2024

Saugus Housing Authority

MA

HUD Housing Programs Subrecipient Monitoring Internal Control / Segregation of Duties

Name of Auditee: Saugus Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2024 CAP Prepared by: Laura Glynn, Executive Director Phone: (781) 233-2116 (A)Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2024-001 (a) Comm...

Name of Auditee: Saugus Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2024 CAP Prepared by: Laura Glynn, Executive Director Phone: (781) 233-2116 (A)Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2024-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will immediately work with HUD to reinstate the CFP grants and ensure all future deadlines are met. (c) Planned implementation date of corrective action - Completed by August 31, 2025.

View Audit 364319

Finding 573667 (2024-004)

Significant Deficiency 2024

Trilogy, Inc.

IL

Internal Control / Segregation of Duties Cash Management Significant Deficiency § 200.303

Action taken in response to finding: Trilogy will be conducting a comprehensive review of payroll records and timesheets for all employees whose salaries are charged to the grant. This includes verifying that the pay periods align with the grant’s allowable cost period and that supporting documentat...

Action taken in response to finding: Trilogy will be conducting a comprehensive review of payroll records and timesheets for all employees whose salaries are charged to the grant. This includes verifying that the pay periods align with the grant’s allowable cost period and that supporting documentation is complete and accurate. This will ensure that personnel costs are consistently reconciled with grant pay periods before charges are submitted for reimbursement. Relevant staff members will receive refresher training on grant compliance requirements, specifically focusing on documentation standards for personnel costs and the importance of aligning pay periods with grant terms. Trilogy will implement periodic internal audits to monitor compliance and ensure continued accuracy in personnel cost allocations. Name(s) of the contact person(s) responsible for corrective action: Shunita Rhodes & Hagar Buster Planned completion date for corrective action plan: July 2025

View Audit 364306

Finding 573666 (2024-003)

Significant Deficiency 2024

Trilogy, Inc.

IL

Questioned Costs Internal Control / Segregation of Duties Cash Management § 200.403

Action taken in response to finding: Trilogy will revise our monthly invoicing procedures to include a standardized step for verifying the indirect cost calculation. This will include recalculation of the indirect cost rate using actual monthly expenditures reflected in the grant invoices submitted...

Action taken in response to finding: Trilogy will revise our monthly invoicing procedures to include a standardized step for verifying the indirect cost calculation. This will include recalculation of the indirect cost rate using actual monthly expenditures reflected in the grant invoices submitted for reimbursement. This recalculation will ensure that indirect costs are proportionate and accurately reflect the approved rate and allowable base. Relevant staff members will receive training on proper indirect cost calculation methods, and how to apply the rate to the correct base and reconcile with monthly expenditures. We will implement a quarterly review of indirect cost charges to ensure continued accuracy and compliance. Any discrepancies will be addressed promptly and adjusted as needed. Name(s) of the contact person(s) responsible for corrective action: Shunita Rhodes & Hagar Buster Planned completion date for corrective action plan: July 2025

View Audit 364306 Questioned Costs: $1

Finding 573665 (2024-002)

Material Weakness 2024

Trilogy, Inc.

IL

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.308 § 200.309 § 200.403

Action taken in response to finding: Trilogy will conduct a thorough review of our current cost allocation procedures to identify gaps related to the timing and eligibility of expenses. Based on this review, we will revise our process to ensure that only allowable costs incurred within the grant’s p...

Action taken in response to finding: Trilogy will conduct a thorough review of our current cost allocation procedures to identify gaps related to the timing and eligibility of expenses. Based on this review, we will revise our process to ensure that only allowable costs incurred within the grant’s period of performance are charged. A multi-tiered review process will be established, to verify expense timing and relevance and to confirm compliance with grant terms. Staff will review descriptions and flag transactions that fall outside the grant’s period of performance. These controls will prevent such costs from being allocated unless properly justified and approved. Staff involved in grant management will receive updated training on federal cost principles, including the importance of period-of-performance compliance. Written guidance will be distributed to reinforce expectations. Name(s) of the contact person(s) responsible for corrective action: Shunita Rhodes & Hagar Buster Planned completion date for corrective action plan: July 2025

View Audit 364306 Questioned Costs: $1

Finding 573664 (2024-001)

Material Weakness 2024

Trilogy, Inc.

IL

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Action taken in response to finding: Trilogy has recently implemented a new payroll system UKG in January 2024 that includes enhanced functionality for tracking staff allocations across multiple grants and programs. This system also allows employees to self-report hours worked on specific grants or ...

Action taken in response to finding: Trilogy has recently implemented a new payroll system UKG in January 2024 that includes enhanced functionality for tracking staff allocations across multiple grants and programs. This system also allows employees to self-report hours worked on specific grants or non-grant activities if the varies from primary allocations ensuring that payroll costs are distributed based on actual effort. Allocations are reviewed monthly with program staff and updated as needed based, which improves the accuracy of cost distribution and ensures that payroll charges reflect current work assignments. Timecard hours are reviewed and approved by supervisors to maintain oversight. Staff involved in time reporting with grant management received training on the new system, allocation procedures, and federal requirements for payroll cost documentation. We are updating our timekeeping and payroll allocation policies to reflect the new system’s capabilities and to reinforce compliance with Uniform Guidance (2 CFR §200.430). These policies will include clear guidance on documenting effort and allocating wages across cost objectives. Name(s) of the contact person(s) responsible for corrective action: Shunita Rhodes and Hagar Buster Planned completion date for corrective action plan: January 2024

View Audit 364306 Questioned Costs: $1

Finding 573564 (2024-002)

Significant Deficiency 2024

Southwest Utah Community Health Center, Inc.

UT

The Health Center has implemented a revised audit scheduling process to begin earlier in the fiscal year to allow sufficient time for all phases, including a potential unforseen auditor delays.

View Audit 364289

Finding 573544 (2024-002)

Material Weakness 2024

Coon Rapids-Bayard Community School District

IA

Internal Control / Segregation of Duties

The business office recently hired an HR manager that has been helping with payroll and money handling. This has helped alleviate some concerns with segregation of duties. However, we are a small school district and would have to hire more individuals to have complete segregation of duties.

View Audit 364280

Finding 573543 (2024-001)

Significant Deficiency 2024

Friendly Temple Apartments Ii, INC

MO

Questioned Costs HUD Housing Programs Significant Deficiency

Management agrees with this finding and the overpayment was corrected in March 2024. Management will review internal controls and implement a review process to only pay expenses already incurred to avoid future overpayments.

View Audit 364277 Questioned Costs: $1

Finding 573542 (2024-001)

Significant Deficiency 2024

West End Elderly Housing Corporation

MO

Questioned Costs HUD Housing Programs Significant Deficiency

Management agrees with this finding and the overpayment will be corrected. Management will review internal controls and implement a review process to only pay expenses already incmTed to avoid future overpayments.

View Audit 364276 Questioned Costs: $1

Finding 573541 (2024-001)

Significant Deficiency 2024

Aleutians East Borough

AK

Reporting Subrecipient Monitoring Significant Deficiency

Finding 2024-001 Deadline for Federal Single Audit – Noncompliance and Internal Control Over Compliance – Significant Deficiency Corrective Action Plan Borough Management acknowledges that the SF-SAC was filed late for Fiscal Year 2024 due to unforeseen financial statement disclosure requirements. A...

Finding 2024-001 Deadline for Federal Single Audit – Noncompliance and Internal Control Over Compliance – Significant Deficiency Corrective Action Plan Borough Management acknowledges that the SF-SAC was filed late for Fiscal Year 2024 due to unforeseen financial statement disclosure requirements. As those disclosures have been resolved during Fiscal Year 2024, we do not anticipate any such issues for Fiscal Year 2025. Expected Completion Date All matters relating to the financial statement disclosures were made prior to June 30, 2025.

View Audit 364271

Finding 573540 (2024-005)

Material Weakness 2024

Village of Bellevue

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.305 § 200.318

Finding 2024-005 – Lack of Written Policies Required by the Uniform Grant Guidance Contact Person: Nicole Roberts, Village Manager Planned Corrective Action: The Village will develop and adopt written policies and procedures to comply with Uniform Guidance requirements, including internal controls, ...

Finding 2024-005 – Lack of Written Policies Required by the Uniform Grant Guidance Contact Person: Nicole Roberts, Village Manager Planned Corrective Action: The Village will develop and adopt written policies and procedures to comply with Uniform Guidance requirements, including internal controls, procurement, cash management, and allowable costs. Anticipated Completion Date: December 31, 2026

View Audit 364269

Finding 573539 (2024-004)

Material Weakness 2024

Village of Bellevue

MI

Reporting § 200.510

Finding 2024-004 – Material Misstatement of the SEFA Contact Person: Nicole Roberts, Village Manager Planned Corrective Action: The Village will enhance its grant tracking processes and assign responsibility for SEFA preparation and reconciliation to a designated individual before audit submission. ...

Finding 2024-004 – Material Misstatement of the SEFA Contact Person: Nicole Roberts, Village Manager Planned Corrective Action: The Village will enhance its grant tracking processes and assign responsibility for SEFA preparation and reconciliation to a designated individual before audit submission. Anticipated Completion Date: December 31, 2026

View Audit 364269

Finding 573532 (2024-003)

Material Weakness 2024

Family Life Center, Inc.

AL

Reporting § 200.329

The noncompliance with reporting requirements resulted from the resignation of our Executive Director during the audit period. She was in charge of overseeing and making sure that these reports were filed on a quarterly basis. We became aware of this deficiency during our site visit from Alabama D...

The noncompliance with reporting requirements resulted from the resignation of our Executive Director during the audit period. She was in charge of overseeing and making sure that these reports were filed on a quarterly basis. We became aware of this deficiency during our site visit from Alabama Department of Mental Health representatives in April of 2025 and put new controls in place along with training of several employees in the organization to insure that these reports are filed timely going forward.

View Audit 364259

Finding 573531 (2024-002)

Material Weakness 2024

Family Life Center, Inc.

AL

Reporting Internal Control / Segregation of Duties

The Organization has been working on improving controls over interim financial reports including review of related reconciliations and financial statements by the board and management since this finding was originally reported. Improvements have been made but continuing work is being done to comple...

The Organization has been working on improving controls over interim financial reports including review of related reconciliations and financial statements by the board and management since this finding was originally reported. Improvements have been made but continuing work is being done to complete this. These additional controls are expected to be fully implemented for the fiscal year ending September 30, 2025.

View Audit 364259

Finding 573530 (2024-001)

Material Weakness 2024

Family Life Center, Inc.

AL

Internal Control / Segregation of Duties Reporting Subrecipient Monitoring

Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring appro...

Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring approvals for all transactions.

View Audit 364259

Finding 573525 (2024-002)

None 2024

Town of Stanton

TN

Reporting § 200.512 § 200.520

Management’s Corrective Action Plan The Town of Stanton respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: ATA, PC 185 North Church Street Dyersburg, TN 38024 Responsible officials for corrective ac...

Management’s Corrective Action Plan The Town of Stanton respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: ATA, PC 185 North Church Street Dyersburg, TN 38024 Responsible officials for corrective action: Norman Bauer, Mayor Town of Stanton Signature: Audit period: June 30, 2024 The findings from the June 30, 2024, schedule of findings, recommendations and responses are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2024 – 001 – Segregation of Duties – Significant Deficiency Corrective Action Taken or Planned: We have hired an additional employee at City Hall in order to properly segregate duties. Anticipated Completion Date: June 30, 2025 Finding 2024 – 002 – Single Audit Data Collection Form Not Filed by Due Date Corrective Action Taken or Planned: The Town will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future. Anticipated Completion Date: June 30, 2025

View Audit 364253

Finding 573518 (2024-001)

None 2024

Maine Primary Care Association

ME

The Association has implemented the following actions to ensure the timely submission of all future single audits:Designate a Single Point of Contact (SPOC): The Chief Operating Officer has been assigned as the SPOC. This individual is now responsible for overseeing the entire single audit process, ...

The Association has implemented the following actions to ensure the timely submission of all future single audits:Designate a Single Point of Contact (SPOC): The Chief Operating Officer has been assigned as the SPOC. This individual is now responsible for overseeing the entire single audit process, from planning to final submission. (Implemented)Develop a Formal Single Audit Timeline: A detailed internal timeline will be created with specific milestones and deadlines for each stage of the audit. (Will be implemented by 09/01/2025)Strengthen Staffing: The Association has contracted with a national accounting firm to provide financial consultation, and the approach of this firm is “to be audit ready at all times.” (Implemented)Strengthen Financial Policies/Internal Control Document: Specific language related to the audit process and audit timeline have been added to the Association’s financial policies document. (Implemented)

View Audit 364230

Finding 573517 (2024-001)

Material Weakness 2024

Cable Telecommunications Association of New York, Inc.

NY

CTANY agrees with the recommendation that accounts receivable and related revenue should be monitored for accuracy. Due to management transition over the past few years, the CTANY board and administrative consultants are working to ensure that best practices are put in place going forward to ensure ...

CTANY agrees with the recommendation that accounts receivable and related revenue should be monitored for accuracy. Due to management transition over the past few years, the CTANY board and administrative consultants are working to ensure that best practices are put in place going forward to ensure accounts receivable and related revenue are constantly monitored. In lieu of an outside bookkeeper the CTANY is now working with an outside consultant that has worked with CTANY is past years, to ensure proper managing of the books and accounting records per the recommendations of this audit report.

View Audit 364227

Finding 573512 (2024-005)

Material Weakness 2024

Engineers Without Borders USA

CO

Subrecipient Monitoring Material Weakness Reporting

Corrective Action: 1. Develop policies for subaward reporting, and implement reporting procedures including FFATA (Federal Funding Accountability and Transparency Act) subaward reporting requirements for awards exceeding the required threshold. 2. Provide training to relevant staff on the new proced...

Corrective Action: 1. Develop policies for subaward reporting, and implement reporting procedures including FFATA (Federal Funding Accountability and Transparency Act) subaward reporting requirements for awards exceeding the required threshold. 2. Provide training to relevant staff on the new procedures for subaward reporting and the importance of compliance with federal regulations.

View Audit 364224

Finding 573511 (2024-004)

Material Weakness 2024

Engineers Without Borders USA

CO

Subrecipient Monitoring Procurement, Suspension & Debarment Material Weakness § 200.332

Corrective Action: 1. Develop a policy for subrecipient monitoring, and implement procedures to oversee the programmatic and financial activities of subrecipients and ensure compliance with regulations. 2. Develop a standardized checklist to guide the monitoring of subrecipients. 3. Provide training...

Corrective Action: 1. Develop a policy for subrecipient monitoring, and implement procedures to oversee the programmatic and financial activities of subrecipients and ensure compliance with regulations. 2. Develop a standardized checklist to guide the monitoring of subrecipients. 3. Provide training to relevant staff on the new procedures for subrecipient monitoring and the importance of compliance with federal regulations.

View Audit 364224

Finding 573510 (2024-003)

Material Weakness 2024

Engineers Without Borders USA

CO

Questioned Costs Allowable Costs / Cost Principles Cash Management

Corrective Action: 1. Review and revise existing policies and procedures for the application of indirect rates with the appropriate oversight by the Finance/Accounting department across federal grants to ensure accuracy and compliance with relevant regulations. 2. Review the allowable indirect rate ...

Corrective Action: 1. Review and revise existing policies and procedures for the application of indirect rates with the appropriate oversight by the Finance/Accounting department across federal grants to ensure accuracy and compliance with relevant regulations. 2. Review the allowable indirect rate methodologies to ensure the method used is based upon an equitable distribution across federal and non-federal programs. 3. Provide training to relevant staff on the revised policies, procedures to ensure the proper application of the indirect rate and calculation of indirect costs.

View Audit 364224 Questioned Costs: $1

Corrective Action Plans

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